https://www.taxtmi.com/forum/issue?id=108591 Uniformity under the proposed Goods and Services Tax means a single country wide rate for a given supply, implemented through a dual structure: State GST (SGST) and Central GST (CGST) on intra State supplies and an Integrated GST (IGST) for inter State supplies. Central and State indirect levies are to be subsumed, enabling a common input tax credit system to remove tax cascading and reduce disputes and opportunities for tax avoidance arising from differential rates. en-us Tue, 12 May 2015 21:47:54 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108591 Uniformity under the proposed Goods and Services Tax means a single country wide rate for a given supply, implemented through a dual structure: State GST (SGST) and Central GST (CGST) on intra State supplies and an Integrated GST (IGST) for inter State supplies. Central and State indirect levies are to be subsumed, enabling a common input tax credit system to remove tax cascading and reduce disputes and opportunities for tax avoidance arising from differential rates. Discussion-Forum GST Tue, 12 May 2015 21:47:54 +0530 https://www.taxtmi.com/forum/issue?id=108591